Certificate of Tax Exemption No. 564-19
Certificate of Tax Exemption No. 564-19 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 4, 2019
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October 4, 2019 CERTIFICATE OF TAX EXEMPTION NO. 564-19 CERTIFICATE OF TAX EXEMPTION This certifies that the Deed of Absolute Sale (DOAS) executed by the Landowner and the National Housing Authority (NHA) over the parcel of land described below, to wit: Date of DOAS Name of Landowner Transfer Certificate of Title No. Aggregate Area (sq. m.) Area Transferred Location of Property July 30, 2019 AAA, represented by BBB of ARR Construction T-00000 80,672 38,934 (consisting of 927 developed lots) Brgy. Anyatam, San Ildefonso, Bulacan which shall be used for the St. Ildephonsus Village Resettlement Project located at Brgy. Anyatam, San Ildefonso, Bulacan, a socialized housing project of the NHA under its Supreme Court Mandamus Housing Program, is not subject to capital gains tax/creditable withholding tax, value-added tax and documentary stamp tax pursuant to Sections 19 and 20 of Republic Act (RA) No. 7279 and Section 109 (1) (P) of the 1997 Tax Code, as amended. It is, however, understood that this Certificate of Tax Exemption (CTE) is never intended and shall not be construed as giving authority to the concerned Register of Deeds to effect transfer of the land title in the name of the NHA without the Certificate Authorizing Registration (CAR) issued by this Bureau. In this regard, this CTE, together with the documentary requirements provided under RMO No. 15-2003, shall be presented to the Revenue District Office (RDO) concerned in order for the latter to issue the CAR. Upon application for exemption, a lien on the title of the land shall be annotated by the Register of Deeds having jurisdiction over the property, to the effect that the same is to be applied or is being applied to a socialized housing project pursuant to RA 7279. This Certificate of Tax Exemption is being issued on the basis of the facts and documents as represented and submitted. However, if upon investigation, the BIR ascertains that the facts are different, then this Certificate shall be considered null and void. Issued this 4th day of October, 2019. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue
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